Wv/nfa-1 - Nonfamily Adoption Credit Schedule - West Virginia printable pdf download

Wv/nfa-1 - Nonfamily Adoption Credit Schedule - West Virginia

WV/NFA-1

Nonfamily Adoption Credit Schedule

Rev. 10-12

GENERAL INSTRUCTIONS:

A one-time credit is allowed against personal Income tax for nonfamily adoptions. “Nonfamily adoptions” means adoptions

of a child or children by a taxpayer or taxpayers which child or children are not related to the taxpayer or taxpayers by blood

or marriage. The credit is equal to four thousand ($4,000) dollars which may be taken in the year of the adoption of each

nonfamily child, whose age at adoption is under eighteen years. This credit may, at the option of the taxpayer, be taken over

a period of three years.

Section 1: Complete information below and attach to the current year IT-140 tax return:

Last name

First name

Your social security number

—

If joint return, spouse’s first name

Spouse’s Social Security Number

Present Home Address (number and street, including apartment number or rural route)

—

City or Town

State

Zip Code

Your Telephone Number

Section 2: In order to claim the credit, the following information must be provided to the West Virginia

State Tax Department:

A. Adoptive Case Number:

B. Child’s Social Security Number:

C. Name of child:

D. Date of birth:

E. Age at time of adoption:

F. Date of adoption:

G. State where adoption occurred:

Section 3: Credit Option

Fully claimed $4,000 credit in the year of adoption

Claim $4,000 credit over a three (3) year period

Amount claimed in

Tax year one (1): $

Tax year two (2):

Tax year three (3): $

Wv/nfa-1 - Nonfamily Adoption Credit Schedule - West Virginia